Detail publikace

Conceptual framework for determining the transfer price of loans

KALOVÁ, D.

Originální název

Conceptual framework for determining the transfer price of loans

Typ

článek v časopise ve Web of Science, Jimp

Jazyk

angličtina

Originální abstrakt

Associated enterprises integrated into business groups may use the capital resources of the group. When setting the remuneration for their use, they must ensure that prices between them are set according to the rules of the Organisation for Economic Co-operation and Development (OECD). The core document is the Transfer Pricing Guidance on Financial Transactions. Based on the results of a qualitative analysis (content and contextual analysis of the document), the aim of the article is to systematize the procedures used to determine the transfer price in financial transactions such as loans and borrowings where the parties are related parties (hereinafter referred to as "intra-group loans"). The decision-making process is illustrated by means of a flow chart that establishes the basic decision framework, or the individual steps leading to the selection of an appropriate transfer pricing method for intra-group loans.

Klíčová slova

Associated enterprises integrated into business groups may use the capital resources of the group. When setting the remuneration for their use, they must ensure that prices between them are set according to the rules of the Organisation for Economic Co-operation and Development (OECD). The core document is the Transfer Pricing Guidance on Financial Transactions. Based on the results of a qualitative analysis (content and contextual analysis of the document), the aim of the article is to systematize the procedures used to determine the transfer price in financial transactions such as loans and borrowings where the parties are related parties (hereinafter referred to as "intra-group loans"). The decision-making process is illustrated by means of a flow chart that establishes the basic decision framework, or the individual steps leading to the selection of an appropriate transfer pricing method for intra-group loans.

Autoři

KALOVÁ, D.

Vydáno

8. 8. 2023

Nakladatel

Magnanimitas

Místo

The Czech Republic, Hradec Králové

ISSN

2464-6733

Periodikum

AD ALTA: Journal of Interdisciplinary Research

Ročník

13

Číslo

1

Stát

Česká republika

Strany od

140

Strany do

145

Strany počet

6

URL

https://www.magnanimitas.cz/ADALTA/1301/papers/A_kalova.pdf

BibTex

@article{BUT184030,
  author="Dagmar {Kalová}",
  title="Conceptual framework for determining the transfer price of loans",
  journal="AD ALTA: Journal of Interdisciplinary Research",
  year="2023",
  volume="13",
  number="1",
  pages="140--145",
  issn="2464-6733",
  url="https://www.magnanimitas.cz/ADALTA/1301/papers/A_kalova.pdf"
}